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財團法人購買股票注意事項

2/15/2019

 
​依「教育文化公益慈善機關或團體免納所得稅適用標準」(以下稱免稅標準)第2條第1項第5款及財團法人法(107年8月1日總統令公布,自108年2月1日起施行)第19條第3項第5款之規定,有關財團法人財產之保管及運用方法,應注意下列,以免違反規定而遭主管機關糾正,且違反免稅標準規定,而遭稽徵機關依法課徵所得稅。


1. 購買股票時,應限於財產總額5%範圍內,且對單一公司持股比率不得逾該公司資本額5%。


2. 僅能購買國內上市、上櫃公司股票或國內證券投資信託公司發行之受益憑證。

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